GST Transitional Credit Dispute Sent Back for Fresh Hearing Due to Non-Disclosure of Verification Reports

Pidilite Industries Limited Vs Union of India (Bombay High Court) In Bombay High Court, a writ petition was filed under Article 226 of the Constitution of India challenging an Order-in-Original dated 5 February 2025 issued by the tax authorities. The petitioner sought quashing of the order primarily on the ground that it violated the principles of natural justice, as verification reports relied upon by the authorities were not provided to the petitioner before the order was passed. The petitioner is a manufacturer of various chemical products, including adhesives, industrial resins, and constr...